In the past, there have been numerous types of paneling or wall covering material. This is of a panel which is adapted to be used as a wall cover and which is highly decorative and may be composed of relatively inexpensive but highly decorative pieces of wood arranged in a pattern. More specifically, it is an object of this invention to provide a panel composed of a backing board to which there are adhered in columns strips of wood of varying lengths but of a common width and which rows are all of a common length and are arranged in side-by-side relation to define a decorative pattern in relief of wood strips which are adhered to a backing panel creating a highly decorative wall covering.